TMI Blog2017 (10) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... dling services’ is covered by the judgement in the appellant’s own case Commissioner Vs Thriveni Earthmovers [2017 (1) TMI 717 - SUPREME COURT], where it was held that one year time is taken by the appellant to file this appeal for which there is no satisfactory explanation is given - appeal dismissed - decided against appellant. - ST/451 to 454 /2009 - 41609-41612/2017 - Dated:- 7-8-2017 - Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to four different work orders executed by the respondents demanding service tax of ₹ 90,76,861/-. Notices also proposed to demand interest as applicable along with proposals for demand of Penalties under sec. 76, 77 78 of the Finance Act. 1.c. The said show cause notices were adjudicated vide Common Orders in Original Nos. 3 to 6 / 2008 dated 11.03.2008, wherein the demands proposed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the predominant nature of the activities undertaken by the assessee under the contract is one of transportation of waste/ores to specified location in the mines and in few cases upto factory and not beyond. Further, she relied upon the assesses own case vs. CCE, Salem vide Tribunal s Final Order No.404/2009 dated 02.04.2009 reported in - 2009 (15) STR 393 (Tri-Ch) allowed the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kkur Vs CCE, Bhubaneswar - 2208 (9) STR 542. 4. Heard both sides. 5. The issue whether loading / unloading of limestone and rejects in mining area would fall under Cargo handling services is covered by the judgements cited by the Ld. Counsel for appellant and also by the judgement in the appellant s own case Commissioner Vs Thriveni Earthmovers 2016 (45) STR J 142 (S.C.). Following t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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